If you exceed the annual basic allowance, do you have to pay tax on your entire income or only on what you exceed?

Simple example:

I am 22, a student, tax class 1.

I have a student job and earn, let's say, €700 gross per month. That's €8,400 gross per year over 12 months!
Now I have a mini-job and earn €300 gross per month. That's €3,600 gross per year.

So a working student job of €8,400 gross per year and a mini-job of €3,600 together make €12,000 gross per year!
otherwise I have NO further income.

So, the student job obviously did NOT exceed the annual basic allowance. But the mini job did.

Now the question: do I pay full taxes only on the mini-job or on BOTH jobs?

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siola55
2 years ago

Of course, only the higher income share is taxed: https://www.socialpolitik-aktuell.de/files/social policy-current/_policy fields/financing/data collection/PDF files/abbIII21a.pdf

Now the question: do I pay full taxes only on the minijob or on BOTH jobs?

It depends on…

At the minijob you should make sure that your Minijob-AG pays for you the 2% flat-rate tax , then you don't have to give this mini-job pay in your Ek tax return, since then you already have a flat-rate tax 😉

https://www.minijob-zentrale.de/DE/01_minijobs/02_commercial/03_infos_fuer_arbeitgeber_und_lohnabrechner/07_was_taxlich_beachten/01_besteuer_450/node.html

e.g.: Good to know

The uniform two-percentage tax represents the final taxation of wages and is not taken into account in the income tax charge of the minijobber . This can therefore not deduct any expenses as advertising costs incurred in the flat-rate taxed mini-job.

But anyway, you don't have any taxes due to the increased allowances retroactively from 1.1.2022:

The Basic allowance for the single 10,437€ increased + the increased Advertising cost package of 1,200€ yes 11,637 tax-free + yours Precautionary expenditure (RV- & KV- and PV- contributions), there is nothing left for the tax office ;-))

Greetings siola55

siola55
2 years ago
Reply to  Nichtsnutz12

With a flat-rate tax at the mini-job (the 2% flat-rate tax will then keep you from the net wage at the mini-job) with 72€ a year, you would then be on the safe side for any further wage increases at the working student job.

siola55
2 years ago
Reply to  siola55

Thank you for your star – I am very pleased 😉

MinijobZentrale
2 years ago

In principle, any income from dependent employment is subject to tax liability. However, in the minijob, the employer can choose the type of taxation. It can decide between tax according to your individual wage tax characteristics and the flat-rate tax of 2 percent. When deciding, the employer will always consider your individual situation so that you do not have any disadvantages.

The uniform two-percentage tax is the final taxation of wages and is not taken into account in your income tax burden. As a rule, the employer carries this himself and pays your merit fully.

However, the employer can also choose individual taxation according to your wage tax characteristics. In this case, your employer will deduct you pay tax from your merit from the minijob.

For more information, please refer to our homepage under " Taxation of 450 Euro Minijobs in Business ". Your competent tax office will also provide you with information on tax and tax exemption.

Many greetings,

the team of the Minijob headquarters

schurkraid
2 years ago

no what is in the year under the minimum amount remains free of charge all that goes beyond this tax-free amount must be taxed.

schurkraid
2 years ago
Reply to  Nichtsnutz12

would otherwise not make any sense then try to make any blos no longer earn you before the one earned 9000€ pays no control of the other 12,000€ pays and thereby he earns less

what would that be for a system?

christl10
2 years ago
Reply to  schurkraid

Everything has to be taxed as soon as you lie about it.

schurkraid
2 years ago
Reply to  christl10

you don't have to do that would make no sense….you can be 1€ about that you can then by controlling just a few 100s in the month loses in contrast to that of the 1€ drunter wtf

schurkraid
2 years ago
Reply to  Nichtsnutz12

have looked again now becomes extremely difficult because somehow there is something else on everywhere, maybe this with a work student job again something else :O

schurkraid
2 years ago
Reply to  Nichtsnutz12

have looked again what exactly a minijob is thought when you have a job and another job by the way that is counted together

but now that a minijob is a "side job"

and there is plaritma right

a minijob can be earned up to 450€ in the month no matter what you earn in the main job,

that remains tax-free, that is something with 5,000€ tax-free at the next compensation

as well as I read this out now, you wouldn't have to pay any taxes.

siola55
2 years ago

The questioner says the Annual Income tax and not the mother. Pay taxes?

schurkraid
2 years ago

so what I have now found stood in there each worker may additionally earn a co-service with a minijob who does not exceed 450€ or 5,000€ in the year this remains tax-free, no matter what you deserve in his main job,

then I found something as similar to yours,

for me, it says that somehow is regulated differently from the student job.

in other respects, I also consider how much use it makes,

I am looking for a part-time job around 20 hours to earn 900€ because I don't pay tax, and then I am looking for a minijob with 10 hours wi I earn 450€ and thus have 1350€ tax-free with 30 hours per week. hmm

others then go 38 hours working and have to control for 1350€ sheet metal xD

but one thing I think is true anyway, all that goes beyond the basic amount remains tax-free you never have to pay for the whole to control so a rule does not exist. so either you pay now to control over the basic amount or you pay garnet,

but rather the first.

schurkraid
2 years ago

gives baptism calculator etc in the internet you need to choose one and since your data last enter.

petrapetra64
2 years ago

If the minijob is really a minijob and not on tax class (6), then it doesn't count. Otherwise, you'll be close to the basic fee, you don't have to pay very little taxes (you can check with the gross net calculator) and if you have enough driving kilometers, you can also get them back with a tax return.

If you have tax class 6, you have to make an explanation, pay only if necessary. Taxes, not before.

Plaritma
2 years ago

You don't have to pay taxes.

A mini-job is tax-free and on the other hand you don't pay taxes up to at least €1,100 gross.

Plaritma
2 years ago
Reply to  Nichtsnutz12

In the case of wages, other things are automatically taken into account; such as advertising costs of €1,000.

Yeah, sure.

siola55
2 years ago
Reply to  Plaritma

A mini-job is tax-free…

… only if the Minijob-AG the 2% flat-rate tax paid for the minijobber!

siola55
2 years ago
Reply to  Plaritma

You have to distinguish between m . Tax payable by: Year . Income tax!

Plaritma
2 years ago
Reply to  siola55

I don't have any pay tax deductions.

Plaritma
2 years ago

I earn €1,110 gross. I don't pay taxes. And this year the allowance was even increased. You might earn a little more without paying taxes.

DietmarBakel
2 years ago

Check the control tables

The total annual income is always taxed.

Just look by way of example

  • 8,000 €
  • 10,000 €
  • 12,000 €
  • etc.

then you understand (as a student with Abi).

DietmarBakel
2 years ago
Reply to  Nichtsnutz12

10 mini-jobs at €400 are €48,000 per year. Tax free?

I'm not a tax adviser and keep me out of it.

Fact is the control table. (to the tax class). It is then dimensioned. No mercy.

siola55
2 years ago
Reply to  DietmarBakel

Is of course nonsense: https://www.socialpolitik-aktuell.de/files/social policy-current/_policy fields/financing/data collection/PDF files/abbIII21a.pdf

christl10
2 years ago

Of course on everything.

You don't have to do anything about it.

siola55
2 years ago
Reply to  Nichtsnutz12

With the new allowances retroactively from January 1st, 2022 you don't exceed anything 😉 (see my answer!)

christl10
2 years ago
Reply to  Nichtsnutz12

Ask your tax advisor.

christl10
2 years ago
Reply to  Nichtsnutz12

I'm not an expert, but I'm sure I'd have noticed the allowance over the last 30 years.